The moderating role of ownership structure on the relationship between corporate social responsibility and investment efficiency : (Record no. 171277)
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| 000 -LEADER | |
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| fixed length control field | 06761namaa22004211i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - أخر تعامل مع التسجيلة | |
| control field | 20250413110424.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250324s2024 |||a|||f m||| 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloguing agency | EG-GICUC |
| Language of cataloging | eng |
| Transcribing agency | EG-GICUC |
| Modifying agency | EG-GICUC |
| Description conventions | rda |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| Language code of summary or abstract | eng |
| -- | ara |
| 049 ## - Acquisition Source | |
| Acquisition Source | Deposit |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 657 |
| Edition number | 21 |
| 097 ## - Degree | |
| Degree | M.Sc |
| 099 ## - LOCAL FREE-TEXT CALL NUMBER (OCLC) | |
| Local Call Number | Cai01.05.02.M.Sc.2024.La.M |
| 100 0# - MAIN ENTRY--PERSONAL NAME | |
| Authority record control number or standard number | Lamis Ashraf Abdallah, |
| Preparation | preparation. |
| 245 14 - TITLE STATEMENT | |
| Title | The moderating role of ownership structure on the relationship between corporate social responsibility and investment efficiency : |
| Remainder of title | An Empirical Study / |
| Statement of responsibility, etc. | by Lamis Ashraf Abdallah ; Supervised Dr. Hala Abd-Elnaby Abd-Elfattah, Dr. Kholoud Abd-Elkareem Mahmoud. |
| 246 15 - VARYING FORM OF TITLE | |
| Title proper/short title | الدور الوسيط لهيكل الملكية على العلاقة بين المسؤولية الاجتماعية للشركات و كفاءة الاستثمار : |
| Remainder of title | دراسة تطبيقية / |
| 264 #0 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 136 leaves : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm. + |
| Accompanying material | CD. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rda content |
| 337 ## - MEDIA TYPE | |
| Media type term | Unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 502 ## - DISSERTATION NOTE | |
| Dissertation note | Thesis (Ph.D)-Cairo University, 2024. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Bibliography: pages 118-136. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The objective of this research is to examine the impact of corporate social responsibility (CSR) on firms’ Investment Efficiency (INVEFF). Also, to examine the moderating impact of ownership structure on the relationship between CSR and INVEFF. In this research, a sample of 30 Egyptian firms listed in the Egyptian Stock Exchange is used for a period of seven years from 2016 to 2022. The multinomial Logistic Regression and Pooled OLS Model Regression analysis are employed to test the research hypotheses. The scores from the S&P/EGX ESG Index are used to measure CSR. The absolute residuals computed from (Biddle et al., 2009) model is used as a firm-specific proxy of investment inefficiency. In the model, the investment is considered as a function of growth opportunities in the current year (measured by sales growth).<br/> The ownership structure is proxied by managerial ownership (MO), ownership concentration (OC), institutional ownership (IO), and foreign ownership (FO) (Yasser et al., 2017). MO is measured by the percentage of shares owned by the board of directors, whether executive or non-executive, to the total company’s issued shares. OC is measured by the percentage of shares owned by major shareholders (own 5% or more of shares) to total corporate issued shares. IO is measured by the percentage of shares owned by financial institutions to total corporate issued shares. Lastly, FO is measured by the percentage of the shares owned by foreign parties (individuals or institutions) to total corporate issued shares.<br/> The results of current research revealed that there is a significant negative impact of CSR on overinvestment and underinvestment. In other words, a positive impact of CSR on firms’ INVEFF. This implies that the higher the CSR, the lower the investment inefficiency and the higher the investment efficiency. Thus, managers can use CSR practices and reporting to improve firms’ investment decisions. Moreover, it is found that MO, OC, and IO have a significant positive moderating impact on the relationship of CSR and INVEFF. Therefore, the existence of managers, financial institutions, and controlling shareholders as owners strengthens the relationship between CSR and INVEFF. Also, there is an insignificant impact of FO on the relationship between CSR and INVEFF. Therefore, the existence of foreigners as owners did not affect the relationship between CSR and INVEFF. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | الهدف من هذا البحث هو دراسة تاثير المسؤولية الاجتماعية للشركات على كفاءة الاستثمار و ايضا دراسه تأثير الدور المعدل لهيكل الملكيه على العلاقة بين المسؤولية الاجتماعية للشركات و كفاءة الاستثمار. في هذا البحث، تم استخدام عينة من 30 شركة مصرية مدرجة بالبورصة المصرية لمدة 7 سنوات في الفترة من 2016 الي 2022. كما تم استخدام تحليلات الانحدار اللوجستي المتعدد التواترات (Multinomial Logistic) والانحدار العمودي الجماعي (Pooled OLS) لاختبار فرضيات البحث. من اجل قياس الافصاح عن المسؤولية الاجتماعية للشركات (CSRD) تم استخدام مؤشر S&P/EGX ESG. بينما تم استخدام الانحراف المطلق المحسوب من نموذج (Biddle et al., 2009) من اجل قياس عدم كفاءة الاستثمار. في هذا النموذج، يُعتبر الاستثمار كدالة لفرص النمو في السنة الحالية (المقاسة بنمو المبيعات). من اجل قياس هيكل الملكية تم تمثيله بالملكية الإدارية (MO)، تركيز الملكية (OC)، الملكية المؤسسية (IO)، والملكية الأجنبية (FO) .<br/> وقد أوضحت النتائج ان المسؤولية الاجتماعية للشركات له تأثير إيجابي معنوي على كفاءة الاستثمار . علاوة على ذلك أوضحت النتائج أن هيكل الملكيه له دور معدل على العلاقة بين المسؤولية الاجتماعية للشركات و كفاءة الاستثمار ، حيث أن كل من الملكية الاداريه ، تركيز الملكية و الملكية المؤسسيية يعزز من التأثير الاييجابى للافصاح عن المسؤولية الاجتماعية للشركات على كفاءة الاستثمار . في حين أوضحت النتائج أن الملكيةالاجنبية ليس لها دور معدل على العلاقة بين المسؤولية الاجتماعية للشركات و كفاءة الاستثمار. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Issues CD | Issues also as CD. |
| 546 ## - LANGUAGE NOTE | |
| Text Language | Text in English and abstract in Arabic & English. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| Source of heading or term | qrmak |
| 653 #0 - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Corporate Social Responsibility |
| -- | Investment efficiency |
| -- | ownership structure |
| -- | Managerial ownership |
| -- | Ownership concentration |
| -- | Institutional Ownership |
| -- | Foreign Ownership |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hala Abd-Elnaby Abd-Elfattah |
| Relator term | thesis advisor. |
| 700 0# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kholoud Abd-Elkareem Mahmoud |
| Relator term | thesis advisor. |
| 900 ## - Thesis Information | |
| Grant date | 01-01-2024 |
| Supervisory body | Hala Abd-Elnaby Abd-Elfattah |
| -- | Kholoud Abd-Elkareem Mahmoud |
| Universities | Cairo University |
| Faculties | Faculty of Commerce |
| Department | Department of Accounting |
| 905 ## - Cataloger and Reviser Names | |
| Cataloger Name | Shimaa |
| Reviser Names | Huda |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Thesis |
| Edition | 21 |
| Suppress in OPAC | No |
| Source of classification or shelving scheme | Home library | Current library | Date acquired | Inventory number | Full call number | Barcode | Date last seen | Effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | المكتبة المركزبة الجديدة - جامعة القاهرة | قاعة الرسائل الجامعية - الدور الاول | 24.03.2025 | 90829 | Cai01.05.02.M.Sc.2024.La.M | 01010110090829000 | 24.03.2025 | 24.03.2025 | Thesis |